The Relationship between Financial Statements Disaggregation and Audit Fees

Aydin Asheghi Oskooee, Mohammad Marfou, Mousa Bozorg Asl

Abstract


This paper studies the relationship between financial statements disaggregation and audit fees. Financial statements disaggregation is about detailed disclosure of information and is based on the better quality of finer information. To measure this characteristic, native standards and resources (from Iran) were used. Our method of measurement is based on Chen et al.’s (2015) approach, but with a basis of local resources. Providing more detailed information in the financial statements can affect the auditors’ judgment regarding audit scope, which can affect their demanded fee. The results indicate that there is a significant relationship between financial statements disaggregation and audit fees.


Keywords


Disaggregation; Financial Statements; Financial statement Items; Audit Fee

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